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Conception d'Une Comptabilité Analytique by Sebban-G

Conception d'Une Comptabilité Analytique

by Sebban-G
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Book cover type: Paperback
  • ISBN13: 9786131507199
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Omniscriptum
  • Publisher Imprint: Omniscriptum
  • Publication Date:
  • Pages: 84
  • Original Price: USD 50.0
  • Language: French
  • Edition: N/A
  • Item Weight: 137 grams
  • BISAC Subject(s): General

L'industrie du médicament subit aujourd'hui de profondes mutations qui transforment durablement sa physionomie. Le médicament est partout une préoccupation majeure, mais les problématiques sont très différentes d'un marché à l'autre, et chaque pays met en oeuvre sa stratégie pour tenter d'équilibrer son système de santé. Pour l'industrie pharmaceutique, les nouvelles approches et nouveaux outils du contrôle de gestion privilégient désormais l'anticipation (planification plus flexible, méthodes des scénarios, information en amont des résultats), la compréhension des causes à travers le pouvoir explicatif de l'information, ainsi que l'orientation vers l'action. C'est dans ce contexte que s'inscrit la comptabilité analytique, venant en complément du contrôle budgétaire et du reporting purement financier. La comptabilité analytique est un réceptacle d'informations permettant in fine aux managers d analyser la création de valeur au cours du processus de production en offrant une vision claire et complète sur les coûts. Elle permet également de fournir certains éléments d'évaluation pour la comptabilité financière.

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